Eighteen months into an ambitious programme to transform HMRC, the Department has spent £851 million and achieved estimated benefits of £2.4 billion. These benefits are mainly from activities already underway when the programme began. Changes to funding have led the Department to revise and postpone parts of the programme, and the overall benefits expected carry high levels of uncertainty.A report out today by the National Audit Office found that most of the £11.5 billion benefits are expected to come from an increased tax yield (£6.3 billion) and transaction savings to business and government (£4.1 billion). The estimate of additional tax yield is volatile and assumes collection in full. The Department has made progress in developing its systems and processes and enhanced its project and financial management skills to deliver the programme. For most programmes it has developed governance processes and set out responsibilities for managing the projects. It delivered, as planned, one major programme in the first 18 months and has implemented parts of other programmes. It is taking action to improve implementation plans and milestones, risk management and contingency plans for some other programmes. A major driver of the programme is the Department's targets to achieve efficiency savings of 5 per cent a year. Changes in funding and content of the programme during 2007-08 delayed the completion of the business cases for individual programmes. The Department has approved business cases for 10 programmes and plans to complete the remaining three over Summer 2008. Finalising the component parts of the transformation programme is a critical step, particularly as the Department expects the funding available to peak in 2008-09 and reduce thereafter.Changing the culture of the Department to become more customer-focused is an important part of the programme. In any change programme staff satisfaction might be expected to decline and recent surveys indicate morale remains at a low ebb. The Department needs to more actively demonstrate the benefits to its staff and manage the expectations of customers as many of the improvements for them are scheduled for 2011 and beyond.
The Liberal governments of Lester Pearson and Pierre Trudeau struggled with the Carter recommendations . Their problems lay in the fact that Carter had been clear , logical , and far - reaching . To water down his approach was in large ...
Auflage 2011; Sölch/ Ringleb Umsatzsteuergesetz, Kommentar, Loseblatt; Spatscheck/Wulf „Schwere Steuerhinterziehung“ und Geldwäsche, DB 2002, 392; Spatscheck/Alvermann Die Überwachung des grenzüberschreitenden Bargeldverkehrs nach ...
... major rail infrastructure programmes Managing and removing foreign national offenders Managing and replacing the Aspire contract 16- to 18-year-old participation in education and training School oversight and intervention Oversight ...
Every legal and accounting professional advising on tax and commercial matters will find this book a rich and useful resource through which to navigate the complex provisions that make up the general anti-tax avoidance rules.
One may remember an opening argument that exploited other golden rules of presentations—pungency and brevity. ... pattern jury instructions. 17 The following URLs may be used for the current edition (2001) of the CTM: CTM Cover Page: ...
This is the tale of a few good men and women who dared to try to hold to account a billion-dollar international industry rife with private spy network.
The book begins with an overview of the criminal tax system and the personnel involved followed by the elements of the numerous crimes for which a defendant may be charged, focusing on key aspects such as willfulness.
Dated March 2011. A supporting document for the Budget 2011 (HC 836, ISBN 9780102971033)